https://www.taxtmi.com/caselaws?id=237716 Modvat credit could not be denied solely because the declaration under Rule 57T was filed after receipt of the goods where Notification No. 7/99-C.E. (N.T.) was treated as applicable to pending matters. The amendment was applied in line with the Court's approach to the analogous Modvat provision, so that a procedural defect in timing did not defeat the credit claim. On that basis, the declaration lapse was treated as non-fatal and the credit remained admissible where the substantive entitlement was otherwise established. en-us Tue, 21 Feb 2012 00:00:00 +0530 Sat, 05 Oct 2013 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237716 Modvat credit could not be denied solely because the declaration under Rule 57T was filed after receipt of the goods where Notification No. 7/99-C.E. (N.T.) was treated as applicable to pending matters. The amendment was applied in line with the Court's approach to the analogous Modvat provision, so that a procedural defect in timing did not defeat the credit claim. On that basis, the declaration lapse was treated as non-fatal and the credit remained admissible where the substantive entitlement was otherwise established. Case-Laws Central Excise Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237716